Case law

G. F. Heublein, Inc. v. Commissioner

13 B.T.A. 911 · United States Board of Tax Appeals · Oct 10, 1928

HEUBLEIN, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. G. F. Heublein, Inc. v. Commissioner Docket No. 13125. … United States Board of Tax Appeals 13 B.T.A. 911 ; 1928 BTA LEXIS 3160 ; October 10, 1928 , Promulgated *3160 The value of real estate as of March 1, 1913, determined. Benedict M. Holden, Esq., and T. J.

Newberry v. Commissioner

39 B.T.A. 1123 · United States Board of Tax Appeals · May 26, 1939

Doric Apartment Co. v. Commissioner, 94 Fed. (2d) 985; United States v. New River Collieries, 262 U. S. 341 ; Ithaca Trust Co. v. United States, 279 U. S. 151 ; Andrews v. Commissioner, 38 Fed. (2d) 55; Grant Co. v. … Crowell v. Commissioner, supra; Tracy v. Commissioner, supra.

Maltine Co. v. Commissioner

6 B.T.A. 153 · United States Board of Tax Appeals · Feb 18, 1927

Maltine Co. v. Commissioner Docket Nos. 2805, 3967. … United States Board of Tax Appeals 6 B.T.A. 153 ; 1927 BTA LEXIS 3579 ; February 18, 1927 , Promulgated *3579 Transaction involved herein held to be a purchase by the petitioner of the assets of its predecessor for its capital

Butts v. Commissioner

1 B.T.A. 415 · United States Board of Tax Appeals · Jan 28, 1925

Butts v. Commissioner Docket No. 295. United States Board of Tax Appeals 1 B.T.A. 415 ; 1925 BTA LEXIS 2938 ; January 28, 1925 , decided Submitted January 8, 1925 . *2938 Clarence L. Newton, Esq., for the taxpayer. J.

Carey v. Commissioner

30 B.T.A. 572 · United States Board of Tax Appeals · Apr 27, 1934

Sansome, 60 Fed. (2d) 931, and United States v. … Baker, Jr., Executor, 28 B.T.A. 704 , and Helen V. Crocker, 29 B.T.A. 773 . Reviewed by the Board. Decision will be entered under Buie 50. Goodrich dissents.

Cunard Coal Co. v. Commissioner

26 B.T.A. 234 · United States Board of Tax Appeals · Jun 2, 1932

We are of the opinion that the expenditures for mining equipment set forth in our findings of fact come within the rule laid down in various prior court and Board cases wherein similar items have been allowed as deductions … United States v. Roden Coal Co., 39 Fed. (2d) 425; Marsh Fork Coal Co. v. Lucas, 42 Fed. (2d) 83; Commissioner v. Brier Hill Collieries, 50 Fed. (2d) 777; West Virginia-Rittsburgh Coal Co., 24 B. T.

Henry F. Michell Co. v. Commissioner

16 B.T.A. 1297 · United States Board of Tax Appeals · Jun 29, 1929

MICHELL CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Henry F. Michell Co. v. Commissioner Docket No. 20492. … United States Board of Tax Appeals 16 B.T.A. 1297 ; 1929 BTA LEXIS 2422 ; June 29, 1929 , Promulgated *2422 1.

Turner v. Commissioner

28 B.T.A. 91 · United States Board of Tax Appeals · May 11, 1933

Old Colony Trust Co. v. Commissioner, 279 U.S. 716 . Reviewed by the Board. Judgment will be entered for the respondent.

Richardson v. Commissioner

20 B.T.A. 728 · United States Board of Tax Appeals · Sep 10, 1930

KNIGHT, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Richardson v. Commissioner Docket No. 18303. … United States Board of Tax Appeals 20 B.T.A. 728 ; 1930 BTA LEXIS 2043 ; September 10, 1930 , Promulgated *2043 1.

Morrison, Gross & Co. v. Commissioner

7 B.T.A. 684 · United States Board of Tax Appeals · Jul 21, 1927

MORRISON, GROSS & CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Morrison, Gross & Co. v. Commissioner Docket No. 14804. … In each of those appeals, the Board found it to be a fact that such capital assets were discarded permanently.

Barnes v. Commissioner

17 B.T.A. 1002 · United States Board of Tax Appeals · Oct 17, 1929

It is our opinion that the petitioners actually received gifts rather than additional compensation or bonuses and that the situation is very similar, to that decided by the Circuit Court for the Third Circuit in Jones v. … Reviewed by the Board. Judgment will be entered wnder Rule 50.

Mann v. Commissioner

8 B.T.A. 221 · United States Board of Tax Appeals · Sep 22, 1927

MANN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Mann v. Commissioner Docket No. 9123. United States Board of Tax Appeals 8 B.T.A. 221 ; 1927 BTA LEXIS 2932 ; September 22, 1927 , Promulgated *2932 1. … Reviewed by the Board. Judgment will be entered on 15 days' notice, under Rule 50.

Walden Knife Co. v. Commissioner

17 B.T.A. 1236 · United States Board of Tax Appeals · Nov 5, 1929

In Hecht v. Malley, 265 U. … Reviewed by the Board. Judgment will he entered pursuant to Rule 50.

Hennepin Lumber Co. v. Commissioner

19 B.T.A. 280 · United States Board of Tax Appeals · Mar 14, 1930

HENNEPIN LUMBER CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Hennepin Lumber Co. v. Commissioner Docket No. 22554. … United States Board of Tax Appeals 19 B.T.A. 280 ; 1930 BTA LEXIS 2435 ; March 14, 1930 , Promulgated *2435 DEDUCTION - BAD DEBT. - In its 1922 return petitioner took deductions for specific bad debts and also for a reserve

Strong Mfg. Co. v. Commissioner

11 B.T.A. 944 · United States Board of Tax Appeals · May 2, 1928

STRONG MANUFACTURING CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Strong Mfg. Co. v. Commissioner Docket Nos. 11679, 16465. … United States Board of Tax Appeals 11 B.T.A. 944 ; 1928 BTA LEXIS 3678 ; May 2, 1928 , Promulgated *3678 1.

Sass v. Commissioner

12 B.T.A. 156 · United States Board of Tax Appeals · May 28, 1928

Tax Assessor, 14 Hawaii, 601 , and Queenan v. Palmer, 117 Ill. 619 ; 7 N. E. 613 , as to the accepted meaning of the word loss. … Reviewed by the Board. The deficiencies are in the amounts of $2,785.82 and $983.80 for the calendar years 1919 and 1921, respectively, and judgment will he entered accordingly.

Inland Fin. Co. v. Commissioner

23 B.T.A. 199 · United States Board of Tax Appeals · May 13, 1931

INLAND FINANCE COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Inland Fin. Co. v. Commissioner Docket Nos. 29916, 39686. … United States Board of Tax Appeals 23 B.T.A. 199 ; 1931 BTA LEXIS 1911 ; May 13, 1931 , Promulgated *1911 Subscribers to capital stock, after making partial payment on their subscription agreements, defaulted in meeting the

Evans Prods. Co. v. Commissioner

29 B.T.A. 992 · United States Board of Tax Appeals · Feb 2, 1934

THE EVANS PRODUCTS COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Evans Prods. Co. v. Commissioner Docket No. 43044. … Reviewed by the Board. Judgment will be entered under Rule 50.

Perfection Co. v. Commissioner

14 B.T.A. 1147 · United States Board of Tax Appeals · Jan 10, 1929

PERFECTION CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Perfection Co. v. Commissioner Docket No. 10762. … United States Board of Tax Appeals 14 B.T.A. 1147 ; 1929 BTA LEXIS 2980 ; January 10, 1929 , Promulgated *2980 O. C. Jonsson, for the petitioner. J. E. Marshall, Esq., and C. L. Lavender, Esq., for the respondent.

Bohan v. Commissioner

2 B.T.A. 690 · United States Board of Tax Appeals · Sep 30, 1925

Bohan v. Commissioner Docket No. 2000. United States Board of Tax Appeals 2 B.T.A. 690 ; 1925 BTA LEXIS 2276 ; September 30, 1925 , Decided Submitted July 7, 1925 . *2276 Claude I. Parker, Esq., and H. H.